Section 278A Income-tax Act, 1961
Section 278A Income-tax Act, 1961:
Punishment for second and subsequent offences.
If any person convicted of an offence under section 276B or sub-section (1) of section 276C or section 276CC 1 or section 276DD 2 or section 276E or section 277 or section 278 is again convicted of an offence under any of the aforesaid provisions, he shall be punishable for the second and for every subsequent offence with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine.
Supreme Court of India Important Judgments And Leading Case Law Related to Section 278A Income-tax Act, 1961: Not Yet Available
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